Gasket HSN Code: Classification for Rubber and Industrial Gaskets
Gaskets are used to seal joints between two surfaces, usually to prevent leakage of fluids or gases. They are important in engines, pipelines, pumps, compressors, and many industrial machines. Under GST, gaskets must be classified correctly under HSN codes so that tax treatment is uniform.
Suppliers of mechanical spares, automotive parts, and industrial sealing solutions should be careful about gasket HSN classification.
What is the HSN Code for Gaskets?
Gaskets can be made from rubber, metal, composite material, or other special sheets. The HSN classification usually depends on the base material and the way they are presented.
Below is an example table.
| Product Name | HSN Code | Product Description | Typical GST Rate |
|---|---|---|---|
| Rubber gasket seals | 4016 | Gaskets and seals made from vulcanized rubber | 18% |
| Industrial metal gaskets | 8484 | Metallic or composite gaskets for industrial machinery | 18% |
| Automotive engine gaskets | 8484 | Special gaskets for engines, pumps, compressors | 18% |
*Rates are indicative. Refer to the current GST rate list.
Rubber gaskets are often classified in the rubber articles chapter, while more specialized gaskets for machinery may fall under a separate heading for gaskets and similar joints.
How Gasket Seals Are Classified under HSN Code?
Simple gasket seals made of rubber or neoprene and cut to shape are usually treated as rubber articles. They are commonly used in:
- Plumbing joints
- Domestic water pumps
- Simple sealing applications
When gaskets are clearly identifiable as parts of specific machines, such as automotive engines, they may fall under the gaskets heading which covers mechanical joints and seals.
The HSN Code for Rubber Gaskets and Their GST Implications
Rubber gaskets are common in:
- Sanitary fittings
- Pumps and valves
- Household appliances
From GST perspective:
- They are taxed under the rate applicable to rubber articles in their heading
- Businesses can claim ITC when used in taxable supplies
- Correct HSN is needed for clear reporting in returns
Always describe the product clearly on invoices, such as "rubber gasket" or "rubber sealing ring", and map it to the correct HSN
Industrial Gaskets and Their HSN Code Classification
Industrial gaskets are used in high pressure and high temperature applications, such as:
- Flange joints in pipelines
- Heat exchangers and boilers
- Compressors and process equipment
These gaskets may be made from graphite, metal, spiral wound material, or composite sheets. In such cases, they often fall under the HSN heading for gaskets and similar joints for pipes, boiler shells and machinery.
For correct classification:
- Check the material and structure of the gasket
- Check if it is supplied as a general sheet or cut to specific machinery shape
- Refer to detailed tariff descriptions for industrial gaskets
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for gasket seals?
Basic gasket seals made of rubber are often classified under the rubber articles heading, while more specialized industrial gaskets are mapped to a separate gasket heading.
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Are rubber gaskets classified separately from industrial gaskets under HSN?
Yes. Rubber gaskets can be in the rubber chapter, while industrial metallic or composite gaskets may be in a mechanical joints heading.
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How does GST apply to gasket products?
Gasket products generally attract a standard GST rate for engineering and rubber goods. The exact rate must be checked in the current GST notification.
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What types of gaskets fall under the same HSN code?
Gaskets with similar material and use, such as standard rubber sealing rings, usually share the same HSN family. Special high technology gaskets may require a different classification.
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How does the material of the gasket affect its HSN code classification?
Material is a key factor. Rubber, metal, graphite, and composite gaskets may all fall under different headings, even though their function is similar.